Richard B. Fry III

Rich is a partner in Taft’s Cleveland office who focuses his practice on solving complex state and local tax problems for businesses and individuals. He guides clients through multistate sales and use tax, commercial activity tax, and personal income tax compliance and controversies, including high-stakes disputes before the Ohio Supreme Court, the Ohio Board of Tax Appeals, and the Internal Revenue Service.

He also advises clients on tax credit and economic development incentives, helping structure projects to maximize available credits and exemptions while aligning with business objectives. Drawing on his tax background, he regularly advises on the business and tax implications of commercial and real estate transactions so clients can execute deals efficiently and with a clear understanding of their after-tax results. Rich takes pride in bringing a practical, problem-solving approach to help clients address and avoid issues encountered in their business.

In addition, Rich represents nonprofit and tax-exempt organizations on formation, qualification, governance, and ongoing compliance matters. He is a trusted advisor for all types of organizations needing to navigate the complexities and nuances of the Internal Revenue Code and state tax laws.

• VVF Intervest, LLC v. Harris, Ohio BTA No. 2019-1233.
• Defender Sec. Co. v. McClain, 2020-Ohio-4594.
• Great Lakes Bar Control, Inc. v. Testa, Tax Comm’r of Ohio, 2018-Ohio-5207.
• Cincinnati Reds, LLC v. Testa, Tax Comm’r of Ohio, 2018-Ohio-4669.
• Karvo Paving Co. v. Joseph W. Testa, Ohio BTA No. 2016-782.
• WCI Steel, Inc. v. Testa, Ohio Supreme Court, 2011-Ohio-3280.
• Crown Communications, Inc. v. Testa, 2013-Ohio-3126.
• Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277.
• Dulay v. Testa, Ohio BTA No. 2014-2074 (Dec. 3, 2015).
• East Manufacturing Corp. v. Testa, Ohio BTA No. 2015-2111.

• Co-author, “Ohio State Tax Blog.”
• Co-author, “Sales and Use Tax for Remote Sellers: Ohio,” Practical Law, 2019.
• Co-author, “Ohio Tax Changes on the Horizon, Sales Tax to Become Even More Significant,” Crain’s Cleveland Business (2017).
• Speaker, “News from the Front: Substantial Nexus Wars, States are in Attack Mode,” Ohio Society of Certified Public Accountants.
  • Columbus Spring CPE (2017)
  • Youngstown CPE Day (2017)
  • Cleveland Spring CPE (2017)
• Speaker, “Nexus Wars: States Take Aim at Quill Physical Presence Standard,” Ohio Society of Certified Public Accountants, Akron CPE Day (2017).
• Speaker, “Don’t’ be Surprised by What the CAT Drags in: Commercial Activity Tax Update” Ohio Society of Certified Public Accountants (2016).
  • Dayton Accounting Show (2016)
  • Cleveland Accounting Show (2016)
  • Ohio SALT Conference (2016)
• Speaker, “Tech and Taxes: How Ohio Taxes are Imposed on E-Commerce, Software and Related Services,” Ohio SALT Conference (2016).
• Speaker, “Invest Ohio Credit and Commercial Activity Tax,” Shaker Launch House Lunch + Learn (2016).
• Speaker, “Commercial Activity Tax Update,” NEO Ohio SALT Conference (2015).
• Speaker, “Ohio Income Tax: Snowbirds Clipped by Ohio Supreme Court,” Breakfast with Buckingham (2015).
• Speaker, “Multistate Tax: Navigating Nexus,” Akron CPE Day (2015).
• Co-author, “Increased Focus on Ohio Use Tax: Is Your Business and Easy Target for the Ohio Department of Taxation?” Crain’s Akron Business (2015).
• Co-author, “Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities,” Crain’s Cleveland Business (2015).